Claimed Child Tax Credit then received check unexpectedly - Now WMR shows 'Still Processing' with Tax Topic 152

What you're experiencing is a common reconciliation issue in the IRS refund verification protocol. When a credit is both claimed on a return and separately issued, the Automated Underreporter (AUR) system flags the return for manual review. Tax Topic 152 specifically indicates your return is in the verification queue, not necessarily that there's a problem. The system is likely cross-referencing the CTC payment issuance date against your filing date to determine proper reconciliation procedures.

Oh no, I feel your frustration! This happened to me last year with a different credit and I was so worried about potential penalties. Did you receive any notice with the check explaining why they sent it? Sometimes they include a letter with specific instructions about what to do if you've already claimed it on your return.

Based on the Technical Processing Parameters (TPP) for reconciliation cases, you're in what's called a "dual issuance verification" status. I recommend using https://taxr.ai to analyze your transcript once it's available. The tool specifically identifies these credit reconciliation codes and explains the typical timeframe for resolution. In my professional experience, these CTC reconciliation cases typically show distinct transcript patterns with code 570 followed by 971, which taxr.ai can interpret more precisely than general IRS explanations.

According to IRC §6428B and IRM 21.6.3.4.2, when duplicate payments occur, the IRS will typically adjust your return automatically rather than requiring repayment. Per Notice 2021-36, if you received the credit after filing but before processing completed, they'll simply reduce your refund by the amount already issued. The Tax Topic 152 is standard procedure for these adjustments. You should expect a CP12 notice within 2-3 weeks explaining the adjustment. You MUST keep both the check and any correspondence for your records for at least 3 years!

Have you checked your tax transcript yet to see what codes are showing? I had a similar situation and using Claimyr (https://claimyr.com) to reach an IRS agent was the only way I got clear answers. They connected me to an agent in about 15 minutes when I'd been trying for days. The agent confirmed it was just an adjustment in process, not a problem with my return. Did your WMR update recently or has it been showing this message for a while?

I think I might have some insight into this... A colleague of mine went through something similar with the Child Tax Credit last year. The IRS might be processing what they call an "erroneous duplicate payment" case. In her situation, they eventually sent a letter explaining that her refund was adjusted to account for the check they had already sent. It took about 3-4 weeks after the status changed to "still processing" before she received the adjusted refund. I wouldn't worry too much just yet, but maybe set aside that check amount just in case.

WATCH OUT! I had this exact situation last year and ended up with a CP75 audit notice six months later! The IRS claimed I received duplicate payments and wanted documentation proving eligibility for the credit. Make sure you keep ALL documentation related to your children and that check - birth certificates, school records, medical records, everything. The burden of proof is entirely on you, and they can go back three years. Don't cash that check until you talk to someone at the IRS directly!

I went through this exact scenario with the Child Tax Credit last filing season! According to the IRS.gov website under "Reconciling Credits and Payments," this is a normal occurrence. My return was in "still processing" status for about 18 days, then updated to approved with an adjusted amount. The IRS simply subtracted the check amount from my expected refund. No penalties, no interest charges, no audit. Just make sure to keep records of both the check and your original return. You can check https://www.irs.gov/credits-deductions/individuals/child-tax-credit for the official guidance on reconciliation.

This happens more often than people realize. Tax Topic 152 simply means your return is being processed normally. Nothing to panic about. Keep the check for now. Don't spend it. Wait for further instructions. The IRS will send a notice. They'll adjust your refund. The system works slowly but correctly. Document everything. Take photos of the check. Save all correspondence. Be patient.

Just to clarify what others have said - Tax Topic 152 is actually a good sign, not a bad one. It means your return is in normal processing and you're still due a refund (though possibly adjusted). If there was a serious problem, you'd see Tax Topic 151 instead, which indicates a tax offset or debt. I've been tracking my returns carefully for years, and the 152 topic appears on most normal returns at some point in processing.